Legal Opinion
Coca-Cola Bottling Company of Tucson, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 13, 1964No. 18922_1PublishedCited by 48 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
This petition to review a decision of the Tax Court involves the liability of an Arizona corporation, as transferee of another Arizona corporation, for the unpaid federal income and excess profits taxes of the transferor.
The transferee is Coca-Cola Bottling Company of Tucson, Inc., an Arizona corporation. The transferor, now dissolved, was Crystal Coca-Cola Bottling Co. (Crystal), also an Arizona corporation. The unpaid taxes of Crystal for which it is sought to hold Coca-Cola Bottling Company of Tucson, Inc., are for the calendar years 1951-1954, and part of 1955.…
2Cases cited7 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Irwin v. MurpheyArizona Supreme Court · 1956
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1962
- Steward v. SirrineArizona Supreme Court · 1928
- Seargeant v. Commerce Loan and Inv. Co.Arizona Supreme Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Pierce v. CommissionerUnited States Tax Court · 1974
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
- Adams v. CommissionerUnited States Tax Court · 1978
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
43 more not listed; retrieve them via the Exa API.